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Highlights / Annotations / Catch Notes For November of 2019

Home Highlights November November 2019 Year 2019

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Showing 101 to 150 of 502 Records

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November 25, 2019 News Indian Laws

Taxation Laws (Amendment) Bill, 2019 - As Introduced in Lok Sabha
November 25, 2019 Case Laws Income Tax SC

Tax on distributed income to shareholders u/s 115QA - Buy back of shares - availability of appellate remedy - an appeal would be maintainable against the determination......
November 25, 2019 Case Laws Income Tax AT

Addition on account of renovation and modernization of projects - interest expenses incurred subsequent to completion of renovation of projects was to be treated as......
November 25, 2019 Case Laws Income Tax AT

Once we come to the conclusion that the payment for these services is not taxable as fees for technical services under article 12(4), it is immaterial whether it could......
November 25, 2019 Case Laws GST HC

Constitution of GST Appellate Tribunal - Government directed to examine the position as emerging from the decision of the Apex Court in Rojer Mathew and to consider......
November 25, 2019 Case Laws Income Tax HC

The intention of the legislature in introducing the amendment, as stated in the explanatory note, is to avoid unnecessary litigation and to expressly provide that no set....
November 25, 2019 Case Laws Income Tax AT

Deduction u/s 10AA - genuineness of the manufacturing activity - The assessee is expected to substantiate its claim in each of the year. The rule of consistency would be....
November 25, 2019 Case Laws Income Tax AT

Approval u/s 10(23C)(vi) denied - there is no provision of law which shows that if the assessee is registered u/s 12AA it cannot be granted claim u/s 10(23C)(vi) of the.....
November 25, 2019 Case Laws Income Tax AT

Penalty u/s 271AAB - admission of undisclosed income - assessment u/s 153B - defective notice - initiation of penalty proceedings u/s 271AAB without specifying the......
November 25, 2019 Case Laws Income Tax AT

Valuation of the property - determining the fair market value (FMV) - Property which is otherwise residential as per the record cannot be treated as a commercial......
November 25, 2019 Case Laws Service Tax HC

After the amendment brought in Section 35F of the Central Excise Act, 1944, the statute has already waived 92.5% of the demand of the tax and the penalty. Thus, after......
November 23, 2019 Circulars FEMA

Non-resident Rupee Accounts – Review of Policy - scope of SNRR Account extended by permitting person resident outside India to open such account for specific purposes. -....
November 23, 2019 Notifications SEBI

Notification under Securities and Exchange Board of India (Certification of Associated Persons in the Securities Markets) Regulations, 2007
November 23, 2019 Circulars Customs

Amendment in Import policy of Iron & Steel and incorporation of policy condition in Chapter 72, 73 and 86 of ITC(HS), 2017 Schedule-1
November 23, 2019 Case Laws GST HC

Levy of entertainment tax post GST - introduction of the PGST Act has not taken away the power of the Municipality to collect the entertainment tax. To put it......
November 23, 2019 Case Laws GST HC

Rectification of bona fide error occurred while filing Form GST TRAN -1 - the availment of credit by the petitioner, and its entitlement to distribute the credit to its.....
November 23, 2019 Case Laws GST NAPA

Profiteering - Sanitary Napkin - Respondent No. 1 (manufacturer) had increased the base price w.e.f. 27.07.2019 more than what he was entitled to increase, which clearly....
November 23, 2019 Case Laws GST NAPA

Profiteering - Sanitary Napkin - Respondent No. 2 i.e seller of the product has clearly increased the base price of the product - as seen from the records reversal of......
November 23, 2019 Case Laws Income Tax HC

Income recognition - No doubt, the Income-tax Act takes into account two points of time at which the liability to tax is attracted, viz., the accrual of the income or......
November 23, 2019 Case Laws Income Tax AT

Disallowance of the foreign travelling expenses - visit to Switzerland - during the year under consideration the assessee had paid commission to foreign agents and none.....
November 23, 2019 Case Laws Service Tax AT

CENVAT credit - input services - shared service expenses - debit note issued by the sister concerns is a valid document under Rule 9 of CCR to avail cenvat credit if it.....
November 23, 2019 Case Laws VAT and Sales Tax HC

Liability of tax - sale of motor bodies - component parts - The reference to Entry 18 of Notification No. 306 dated 29.01.2001 is found to be irrelevant, inasmuch as, by....
November 23, 2019 Case Laws Indian Laws HC

Dishonor of Cheque - legally recoverable debt or not - society was constituted for the welfare of its members who were interested in getting their houses constructed by.....
November 23, 2019 Case Laws Service Tax AT

Commercial Coaching and Training Services - appellants are engaged in imparting courses such as MBA, PGP programme (industry integrated) - appellants themselves are not.....
November 23, 2019 Case Laws Central Excise AT

Classification of goods - flavoured milk - whether classified under CETA 22029030 of CETA or to be classified under 04049000? - the appropriate classification for the......
November 23, 2019 Case Laws Customs AT

MEIS benefits - Amendment in shipping bills - Failure to mention 'Y' in the reward column of the shipping bill for availing the benefit under MEIS scheme can be......
November 23, 2019 Case Laws Income Tax AT

Deduction u/s 80-IA - captive power plant - scope of the word "derived from" - CIT(A) was right in granting part relief to the assessee but was not correct in confirming....
November 23, 2019 Case Laws Income Tax AT

TP Adjustment - interest on debentures invested in the Associated Enterprise (AE) - India–Mauritius tax treaty - the addition made on account of transfer pricing......
November 23, 2019 Case Laws Income Tax AT

Long term capital gain - process of sale of shares by holding company to the subsidiary company - time can gap between the formation of the companies and the transfer of....
November 23, 2019 Case Laws Income Tax AT

Additions u/s 40a(ia) - Failure to deposit TDS before the due date for filing the return of income. - The said TDS was deducted on rental payment and paid to Government.....
November 23, 2019 Case Laws Income Tax AT

Exemption u/s 11 - charitable purpose u/s 2(15) - profit motive - supervision of activities by the Donor - it is quite normal that the donor want to verify whether the......
November 22, 2019 Case Laws GST HC

Search and Seizure - the officers had stayed at the premises and had examined the phone calls that were received by the family members and had recorded their phone calls....
November 22, 2019 Case Laws Income Tax AT

Powers of the CIT(A) - Deletion of accommodation entries without indepth inquiry - addition u/s 68 - it was gross error, on the part of the Ld. CIT(A), having himself......
November 22, 2019 Case Laws Income Tax AT

Disallowance of depreciation on the car purchased by the assessee - Proprietorship firm - Merely because assessee has made payment for purchase of car from his personal.....
November 22, 2019 Case Laws Income Tax AT

Deduction of lease rentals for the equipment - lease rentals agreed between the parties were so crafted that they substantially cover present fair value of equipment -......
November 22, 2019 Case Laws Customs HC

Principles of natural justice - alert raised against the petitioner's Importer Exporter Code - Recovery of Duty Drawback - On receipt of personal bond (as directed), the....
November 22, 2019 Case Laws Central Excise AT

Recovery of erroneous refund - cancellation of eligibility certificate - where the Committee already applied its mind before issuing the certificate and nearly took one.....
November 22, 2019 Case Laws VAT and Sales Tax HC

Imposition of penalty u/s 27(3) of the TN VAT Act,2006 without levying any tax - excess stock found on inspection - Assessing Authority has no jurisdiction to impose......
November 22, 2019 Case Laws Income Tax HC

Addition u/s.36(i)(ii) - Commission paid to directors - whether in the nature of Dividend - the payment of commission made by the assessee Company to its Directors has......
November 22, 2019 Case Laws Income Tax AT

Rectification of mistake - Penalty u/s 271(1)(c) - Since the concealment of income referred to in 271(1)(c) of the Act is in respect of tax sought to be evaded is......
November 22, 2019 Case Laws Income Tax AT

Revision u/s 263 - CIT observed that huge sales promotion expenses has not been looked into deeply. Although a 5% disallowances has been made, but no meaningful......
November 22, 2019 Case Laws Income Tax AT

Granting interest on interest on the delayed refund - admittedly, the claim for refund is crystallized only after decision of the Tribunal and the application is made by....
November 22, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - Since the addition itself ought not have been made in the hands of the assessee, because this bank account did not belong to the assessee, rather....
November 21, 2019 Notifications Insolvency and Bankruptcy

Insolvency and Bankruptcy Board of India (Bankruptcy Process for Personal Guarantors to Corporate Debtors) Regulations, 2019
November 21, 2019 Notifications Insolvency and Bankruptcy

Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) Regulations, 2019
November 21, 2019 Case Laws Income Tax AT

Exemption u/s 11 - cancellation of registration - even before incorporation of Young Indian, the registered office was shifted to Delhi and the Directors managing the......
November 21, 2019 Case Laws GST AAR

Levy of GST - sale of developed plots for consideration - revenue sharing basis - Rule 31 applies in the instant case and the value of the supply is equal to the total......
November 21, 2019 Case Laws GST AAR

Levy of GST - machines given to the customers under RRC/PRC models - The supply of reagents along with the machine rental services in both RRC and PRC contract is a......
November 21, 2019 Case Laws GST AAR

Input tax credit on the purchase of machinery - Since the applicant is using the goods in equipments, as capital goods, in the course or furtherance of his business, he.....
November 21, 2019 Case Laws Income Tax HC

Assessee in Default u/s 201 - Deduction of TDS u/s 194C instead of u/s 194J - Advertisements put on digital platforms - technical services - order in haste passed before....

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Latest Circulars

F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

H: TDS Amount Deposited: Court Quashes Economic Offense Cases Over Tax De...

H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

H: Audit objection can't justify reassessment if contrary to facts & evid...

H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

T: Interpreting Time Limits for 80G Registration for Charitable Instituti...

T: Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Econom...

T: Interplay between the provisions of Section 153C and Section 147: Limi...